City of Pittsburgh - File #: 2004-0880

• File #: 2004-0880
• Version: 2
• Type: Ordinance
• Status: Passed Finally
• File created: 11/30/2004
• In control: Committee on Finance & Budget
• Final action: 12/20/2004
• Enactment date: 12/20/2004
• Enactment #: 26
• Effective date: 12/29/2004
• Title: An Ordinance supplementing the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; by adding Chapter 258, PAYROLL TAX.
• Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL

Date	Ver.	Action By	Action	Result
12/29/2004	2	Mayor	Signed by the Mayor
12/20/2004	2	City Council	Passed Finally	Pass
12/15/2004	1	Committee on Finance & Budget	AMENDED	Pass
12/15/2004	2	Committee on Finance & Budget	Affirmatively Recommended as Amended	Pass
12/13/2004	1	Committee on Hearings	Public Hearing Held
12/1/2004	1	Committee on Finance & Budget	Held for Cablecast Public Hearing	Pass
12/1/2004	1	Committee on Finance & Budget	Held for Cablecast Public Hearing
12/1/2004	1	Committee on Hearings	Public Hearing Scheduled
11/30/2004	1	City Council	Waived under Rule 8	Pass
11/30/2004	1	City Council	Read and referred

Presenter
Presented by Mr. Hertzberg

AS AMENDED

Title
An Ordinance supplementing the Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; by adding Chapter 258, PAYROLL TAX.

Body
Be it resolved by the Council of the City of Pittsburgh as follows:

Section 1. The Pittsburgh Code, Title Two, Fiscal; Article VII, Business Related Taxes; is hereby supplemented by adding Chapter 258, PAYROLL TAX, which shall read
as follows:

Chapter 258 PAYROLL TAX.
Section 258.01 DEFINITIONS.
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
( a )"Business" means any activity, enterprise, profession, trade or undertaking of any nature conducted or engaged in, or ordinarily conducted or engaged in, with the object of gain, benefit or advantages, whether direct or indirect, to the taxpayer or to another or others. The term shall include subsidiary or independent entities which conduct operations for the benefit of others and at no profit to themselves, nonprofit businesses, and trade associations. A person shall be deemed to be conducting business within the City who engages, hires, employs or contracts with one or more individuals as employees or is self-employed and, in addition, does at least one of the following: (1) maintains a fixed place of business within the City; (2) owns or leases real property within the City for purposes of such business; (3) maintains a stock of tangible, personal property in the City for sale in the ordinary course of business; (4) conducts continuous solicitation within the City related to such business; or (5) utilizes the streets of the City in connection with the operation of such business, other than for the mere transportation from a site outside the City, through the City, to a destination outside of the City. A person shall be deemed to be engaged in business who, in return for rental inco...